Kauai has some great paddleboarding spots - Hanalei, Anini, Kalapaki are the ones that come to mind first. Maui has at least as many good spots and probably more. I can't imagine the paddleboarding conditions are better on one island over the other.
Kayaking I'd give the thumbs up to Kauai though. I don't know if you're talking ocean kayaking or inland but Kauai has some great inland waterways kayaking that you won't find on Maui.
Kayaking the ocean or paddleboarding, it makes no difference which island. Maui has no rivers, thus doesn't offer inland kayaking!!
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